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All Journal Social, Humanities, and Educational Studies (SHEs): Conference Series Journal Of Business, Finance, and Economics (JBFE) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Teknologi dan Manajemen Industri Terapan Jurnal Riset Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Akuntansi Pajak dan Kebijakan Ekonomi Digital JIMEK
Wati Rosmawati
Unknown Affiliation
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pembelajaran Tematik Berorientasi Hots Melalui Model Discovery Learning Pada Peserta Didik Kelas VI SDN Panulisan Timur 03 Wati Rosmawati
Social, Humanities, and Educational Studies (SHES): Conference Series Vol 4 (2021): Social, Humanities, and Educational Studies (SHEs): Conference Series (Special Issue 1
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.9 KB) | DOI: 10.20961/shes.v4i5.66351

Abstract

Tujuan penulisan Best Practice ini adalah: 1) Untuk meningkatkan pemahaman dan kompetensi peserta didik dan memacu berpkir peserta didik dalam pembelajaran tematik integratif yang berorientasi pada HOTS; 2) Meningkatkan kompetensi guru dalam proses pembelajaran tematik integratif yang berorientasi HOTS. Kegiatan yang dilaporkan dalam laporan Best Practice ini adalah kegiatan pembelajaran tematik di kelas VI untuk pasangan KD IPA dan Bahasa Indonesia. Metode atau cara yang digunakan dalam pelaksanaan Best Practice ini adalah menerapkan pembelajaran tematik terpadu dengan model pembelajaran Discovery Learning. Berikut ini adalah langkah-langkah pelaksanaan Best Practice yang telah dilakukan penulis adalah sebagai berikut: 1) Pemetaan Kompeten Dasar (KD), Pemetaan KD dilakukan untuk menentukan pasangan KD yang dapat diterapkan dalam pembelajara tematik. Berdasarkan hasil telaah KD yang ada di kelas VI, penulis memilih tema Menjelajah Angkasa Luar untuk membelajarkan pasangan KD 3.7-4.7 muatan IPA; KD 3.7-4.7 muatan Bahasa Indonesia di kelas VI semester 2; 2) Perumusan Indikator Pencapaian Kompetesi; 3) Pemilihan Model Pembelajaran, model pembelajaran yang dipilih adalah Discovery Learning; 4) Merencanakan kegiatan Pembelajaran sesuai dengan Model Pembelajaran. Pengembangan desain pembelajaran dilakukan dengan merinci kegiatan pembelajaran yang dilakukan sesuai dengan sintak Discovery Learning.
Sales Report Pada Momen Natal Tahun 2023 di Divisi Department Store PT. Trans Retail Indonesia Kayla Malda Afrizza; Eko Cahyo Mayndarto; Wati Rosmawati
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2446

Abstract

Department Store is part of a supermarket that provides goods such as clothing, cosmetics, shoes, and accessories. This final project report aims to find out the sales report at the Christmas moment in 2023 in the department store division of PT Trans Retail Indonesia. This final project report uses primary data obtained through the system used by the PT Trans Retail Indonesia department store. Based on the results of data processing using vlookup and pivot, it shows that the sales results of the department store division at the Christmas moment in 2023 have decreased sales by 12.75% compared to the sales of the Christmas moment in 2022. With this it is very clear that the department store division's Christmas sales in 2023 did not reach the desired target.
PENGARUH TEKANAN ANGGARAN WAKTU DAN FEE AUDIT TERHADAP KUALITAS AUDIT STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN Yiska Hawella Br Sitepu; Wati Rosmawati; Shofia Asry
Jurnal Akuntansi dan Manajemen Bisnis Vol. 3 No. 3 (2023): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v3i3.1044

Abstract

Akuntan Publik yaitu seseorang yang memiliki kompetensi untuk mengaudit dan sifatnya independen. Tugas akuntan publik adalah memeriksa dan memberikan pendapat atas kebenaran laporan keuangan. Oleh karena itu, akuntan publik memiliki kewajiban untuk menjaga kualitas audit yang dihasilkannya. Penelitian ini bertujuan untuk menganalisis pengaruh Tekanan Anggaran Waktu dan Fee Audit terhadap Kualitas Audit studi empiris pada kantor akuntan publik di Jakarta Selatan. Penelitian ini menggunakan data primer yang diperoleh melalui pembagian kuesioner kepada 72 responden auditor yang berkerja di KAP Jakarta Selatan. Berdasarkan hasil pengujian data menggunakan software SPSS V.25 menunjukan bahwa secara simultan variabel independen yaitu Tekanan Anggaran Waktu dan Fee Audit menjelaskan pengaruh terhadap variabel dependen yaitu Kualitas Audit sebesar 52,9% sedangkan sisanya 47,1% dipengaruhi oleh faktor lain yang tidak dimasukan dalam model regresi ini. Secara parsial Tekanan Anggaran Waktu dan Fee Audit berpengaruh positif terhadap Kualitas Audit.
PENGARUH MODAL KERJA DAN PENJUALAN TERHADAP LABA BERSIH PT. UNILEVER INDONESIA TBK PERIODE 2013-2022 Intan Ardita; Wati Rosmawati; Ida Harahap
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i3.978

Abstract

Salah satu tujuan didirikannya perusahaan adalah untuk memperoleh keuntungan atau laba yang maksimal. Laba dipergunakan untuk membiayai segala bentuk kegiatan operasional Perusahaan. Perusahaan harus lebih teliti dalam mengatur modal kerja dan penjualan sebaik mungkin serta menciptakan rencana kerja untuk mendapatkan laba yang maksimal. Oleh karena itu penelitian ini bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh signifikan modal kerja dan penjualan terhadap laba bersih Perusahaan. Populasi penelitian ini yaitu perusahaan Unilever Indonesia Tbk. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahun 2013-2022. Metode analisis yang digunakan adalah uji asumsi klasik, uji regresi linear berganda, uji hipotesis penelitian, dan koefisien determinasi (R Square). Hasil penelitian ini menyimpulkan bahwa variable Modal Kerja dan Penjualan berpengaruh terhadap Laba Bersih Perusahaan secara parsial, dimana ditunjukan dengan nilai thitung (5,623) dan thitung (7,270) > ttabel (2,364). Nilai koefisien determinasi (R Square) sebesar 0,884 hal ini menunjukkan bahwa varian dari variabel bebas mampu menjelaskan varian dari variabel terikat sebesar 88.4%, sedangkan sisanya sebesar 11.6% dijelaskan variabel lain yang tidak diteliti pada penelitian ini.
Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia dimasa Sebelum dan Sesudah Covid 19 (Periode 2018 –2022) Papuania Lokobal; Wati Rosmawati; Ida Harahap
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.699

Abstract

This research aims to determine the effect of Profitability and Leverage on Company Value in the Food and Beverage Industry listed on the Indonesian Stock Exchange in the Pre and Post Covid 19 Period. This research uses quantitative methods, with secondary data obtained from the annual financial reports of the food and beverage industry listed on the Indonesia Stock Exchange for the 2018-2022 period. The population and sample in this research are the top 5 food and beverage industry companies listed on the Indonesia Stock Exchange during the 2018 - 2022 period. The sampling technique used the purposive sampling method. The analysis methods are descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The research results show that the Profitability and Leverage variables do not have a partial positive effect on Company Value. Meanwhile, the Profitability and Leverage variables do not have a positive effect on Company Value simultaneously.
Pengaruh Independensi dan Etika Auditor terhadap Kualitas Audit Pada Kantor Akuntan Publik di Jakarta Selatan Sukma Benga Ola; Rudi Ginting; Wati Rosmawati
Akuntansi Vol. 4 No. 1 (2025): Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v4i1.2909

Abstract

The purpose of this study is to find empirical evidence about the influence of audior identity and ethics on audit quality from public accounting firms in South Jakarta. Data collection was carried out through questionnaires distributed to auditors as many as 60 questionnaires, the number of questionnaires that returned 60 questionnaires, the data analysis method used was multiple regression analysis where the influence of auditor independence and ethics on audit quality was a variable Independence while audit quality is a dependent variable. The results of this study show that the influence of auditor independence and ethics on audit quality has a significant effect on audit quality. The results of the t-test showed that the significant value of the independence variable was (0.2542), the auditor ethics variable was (0.2542) and the auditor ethics variable (0,2542).
The Effect Of Digital System Implementation On Taxpayer Compliance With Digital Culture As A Moderating Variable Rika Lidyah; Wati Rosmawati; Yeni Indraningtyas; Endang; Nuraini
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1441

Abstract

In an effort to increase state revenue and administrative efficiency, many global tax authorities, including Indonesia, have invested significant resources in implementing Digital Tax Systems (e.g., e-filing, e-billing, e-invoice, and core tax systems). The implementation of these systems aims to simplify the reporting process, reduce compliance costs, and minimize human interactions that are prone to corruption, thereby ultimately improving Taxpayer Compliance. However, the effectiveness of these digital systems is not universal and is predicted to depend heavily on the user's context. This study aims to examine the role of taxpayer Digital Culture, defined as a combination of digital literacy, trust in technology, and acceptance of process automation, as a moderating variable in the relationship between Digital System Implementation and Taxpayer Compliance. Using a quantitative approach with a hierarchical regression model (Moderated Regression Analysis) or PLS-SEM, this study tests the hypothesis that the positive impact of digital system implementation on compliance will be significantly more substantial among taxpayers with a high Digital Culture and, conversely, weaker among those with a low Digital Culture. These findings are expected to provide strategic implications for the Directorate General of Taxes (DGT) in designing targeted education and outreach programs to ensure that technology implementation reaches its maximum potential in driving compliance.
Pengaruh Partisipasi Anggaran, Akuntansi PertanggungJawaban, dan Kepemimpinan terhadap Kinerja Manajerial : Studi Kasus Pada Bank Jakarta Destiani Andini Syafitri; Wati Rosmawati; Morina Barus
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.10125

Abstract

This study aims to analyze the influence of budget participation, responsibility accounting, and leadership on managerial performance at Bank Jakarta. Performance is an important factor for continuous improvement and innovation, to measure capabilities, achievements and obstacles in the process of resource utilization, and to achieve appropriate and optimal goals. There are several factors that have the potential to influence managerial performance, namely budget participation, responsibility accounting, and leadership. Where budget participation provides an active role to managers in the company's budget preparation process that can increase managers' understanding of organizational goals, increase motivation, and improve managerial performance. Then, responsibility accounting can measure and control performance based on the responsibilities of each section, thus encouraging managers to act more responsibly towards achieving organizational goals, and can increase work motivation and transparency in performance evaluation. Meanwhile, leadership, where leadership style can shape manager behavior and performance. Participative and supportive leaders can strengthen manager involvement in decision-making and increase loyalty to the organization. This research is a quantitative study. The data collection technique used a questionnaire with a sample of 32 respondents. The collected data was processed for testing using SPSS Version 31. The results of the partial test (t-test) showed that responsibility accounting had a positive and significant effect on managerial performance. Meanwhile, budgetary participation and leadership had no effect on managerial performance. The results of the simultaneous test (f-test) showed that budgetary participation, responsibility accounting, and leadership had an effect on managerial performance.
Analisis Kinerja Perusahaan Menggunakan Balanced Scorecard : Studi Kasus pada PT Qirindo Tekhnik Mandiri Kota Jakarta Barat Siti Aisyah; Wati Rosmawati; Shofia Arsy
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7456

Abstract

This study aims to analyze the performance of PT Qirindo Tekhnik Mandiri by applying the Balanced Scorecard approach after the fire incident that disrupted business operations in early 2025. Balanced Scorecard was chosen because it provides a comprehensive measurement framework that evaluates performance through four perspectives: financial, customer, internal business process, and learning and growth. This research employed a descriptive method with both qualitative and quantitative approaches. Primary data were obtained through semi-structured interviews with the President Director, while secondary data were derived from financial statements from 2021 to 2024. The findings indicate that the company showed an improvement in financial performance in 2023, followed by a decline in 2024 due to operational disruption and increased costs. The fire incident also caused revenue decline and asset losses at the beginning of 2025, although the company succeeded in maintaining cash flow by implementing emergency funding strategies and cost adjustments. From the customer perspective, trust and loyalty remained stable due to transparent communication and service enhancements. Internal business processes demonstrated improvements in operational standards and the adoption of digital systems. In the learning and growth perspective, employee training and capacity strengthening activities were consistently carried out to support operational recovery. Overall, the Balanced Scorecard helped provide a clear performance evaluation and guide strategic recovery efforts post-crisis.
Co-Authors Destiani Andini Syafitri Eko Cahyo Mayndarto Endang Ida Harahap Intan Ardita Kayla Malda Afrizza Morina Barus Nuraini Papuania Lokobal Rika Lidyah Rudi Ginting Shofia Arsy Shofia Asry Siti Aisyah Sukma Benga Ola Yeni Indraningtyas Yiska Hawella Br Sitepu